Florida Raises Reassessment Thresholds for Homestead Repairs After Calamity: PTO 25-15

PTO Bulletin 25-15 increases the safe-harbor limits for homestead reassessment following misfortune or calamity, raising the thresholds to 130% of prior size or 2,000 sq ft, effective with the 2026 property tax roll.

Introduction

Issued on August 13, 2025, PTO Bulletin 25-15 implements changes per Chapter 2025-190 (SB 180). Effective June 26, 2025, and applying to the 2026 tax roll, the bulletin amends §193.155(4), F.S., to raise homestead reassessment thresholds after property damage. 

Revised Reassessment Thresholds

A damaged homestead is not reassessed at just value if:

• The new or improved square footage does not exceed 130% of the pre-damage size (up from 110%).
• Total square footage after improvement does not exceed 2,000 sq ft (up from 1,500 sq ft).

Only the portion beyond these thresholds is subject to reassessment. 

Application Details

Homeowners receive protection from full-value reassessment on modest repairs, while property appraisers continue to reassess improvements exceeding the new thresholds carefully. 

Background & Legislative Context

Previously, tax reassessment triggered at 110% or above 1,500 sq ft under §193.155(4), F.S. SB 180 updates these numbers to reflect rising costs and property standards statewide. 

Conclusion

PTO 25-15 offers improved relief for property owners rebuilding after damage. With higher thresholds, fewer modest expansions will result in higher taxes—promoting fairness and recovery. Officials and taxpayers should apply these rules beginning with the 2026 property tax roll.